Company registration in Poland: steps, 2026 fees and do you need an office?

Company registration in Poland · September 2026

You can register a Polish limited company online for a 250 zł court fee and 5,000 zł of share capital. You do not need to rent an office to do it. You do need a registered address you have the right to use, and the tax office will check that the company really operates.

This guide covers the legal forms, the official fees, the filing steps with their deadlines, and the address question. Workin, which publishes it, provides a virtual office in Warsaw at Castle Square and serviced offices in the same building.

Fees checked September 2026Sources: Polish statutes and gov.plAbout 9 minutes to read
Legal forms

Pick the legal form first

Sole trader (JDG)0 złto register in CEIDG

Registration also covers NIP, REGON and social security.

Personal liability for business debts.

Non-EU nationals need a residence title that allows it.

Limited company (sp. z o.o.)5,000 złminimum share capital

Registered in the KRS court register, online only.

Liability limited to the company’s assets.

Open to non-EU founders without a residence title.

Simple joint-stock company (P.S.A.)1 złminimum share capital

Registered in the KRS, built for startups and investors.

Open to non-EU founders without a residence title.

Sources: Commercial Companies Code art. 154 and 300³; biznes.gov.pl pages on CEIDG and on foreign nationals.

Official fees in 2026

Official fees for a limited company, as of September 2026. The 100 zł Monitor Sądowy publication fee was abolished for applications filed from 29 November 2025; some official pages still list it.

ItemOnline (S24)Notary deed
KRS court fee250 zł500 zł
Monitor Sądowy publication0 zł0 zł
NotaryNone (template deed)Capped by regulation, plus 23% VAT
Civil-law transactions tax (PCC)About 24 zł on 5,000 zł capital0.5% of capital, less the court and notary fees
NIP, REGON, VAT registration0 zł0 zł (optional VAT certificate 170 zł)
Beneficial owners (CRBR)0 zł0 zł
Registered addressFrom 239 zł net a month at WorkinSame

Sources: biznes.gov.pl (S24, VAT registration), Act of 26.09.2025 amending the KRS Act (Dz.U. 2025 poz. 1556), PCC Act art. 6, notary fee regulation (Dz.U. 2024 poz. 1566). Share capital is company money, not a fee.

The filing route

Register a limited company step by step

  1. Day 0
    Sign the articles of association

    Online in the S24 system on a template deed, or before a notary. S24 needs every signatory to have an S24 account and a trusted profile, qualified e-signature or e-ID; founders without a Polish ID usually use a qualified e-signature or a notary.

  2. Within 6 months
    File with the KRS court

    Filing is electronic only. On S24 the court should rule within one day of receiving the application. The application includes the registered seat, the address and the electronic delivery address.

  3. Within 14 days
    Pay PCC tax

    File PCC-3 and pay 0.5% of the share capital, less the court fee, within 14 days of signing the agreement.

  4. After entry
    NIP and REGON

    Assigned automatically, usually within a few days. File NIP-8 with further data within 21 days, or 7 days if the company will pay social-security contributions.

  5. Within 14 days of entry
    Report beneficial owners (CRBR)

    Free and online. Missing it can cost a fine of up to 1,000,000 zł.

  6. Before the first sale
    Register for VAT

    File VAT-R before the first taxable supply. Registration is free; the small-business exemption threshold is 240,000 zł from 2026.

Sources: KSH art. 169; biznes.gov.pl (S24, NIP-8, VAT-R); PCC Act; AML Act art. 60-61 and 153; VAT Act art. 96.

Do you need a physical office?

Polish law separates the seat (the town where the management board operates) from the address (street and number). Both go into the KRS, and a company must print them, together with its KRS and NIP numbers and share capital, on its letters, orders and website (KSH art. 206).

The law does not require the company to own or lease an office. A sole trader must hold a legal title, such as a lease or tenancy, to every address entered in CEIDG, and the ministry can ask for proof within 7 days.

The practical test comes at VAT registration. The tax office may refuse to register a company that cannot be contacted or that does not really exist (VAT Act art. 96 ust. 4a). In a 2019 case (I FSK 1363/17) the Supreme Administrative Court upheld a refusal where the address served only for mail and no management took place there. A virtual office is a lawful registered address; make sure the company is visibly run, reachable and answers the tax office’s letters.

e-Doręczenia: every company entered in the KRS from 2025 must have an electronic delivery address from registration. Sole traders registered in CEIDG before 2025 must have one from 1 October 2026 (gov.pl).

Virtual office or serviced office?

Virtual office

  • Registered address and mailing address at ul. Senatorska 2, Warsaw.
  • Mail logged and notified daily; scans as PDF.
  • From 239 zł net a month at Workin.
  • Best when the team works remotely or you are testing the market.

Serviced office

  • A furnished private office in the same building, with reception and 24/7 access.
  • Contracts from one month; utilities, internet and cleaning included.
  • Best when people work in Warsaw every day.
  • Compare costs in our serviced offices guide.
Castle Square in Warsaw with the building where Workin operates
Workin virtual office, Castle Square

A Warsaw address from 239 zł a month

Workin’s address at ul. Senatorska 2 is accepted for both KRS and CEIDG registration, and you can sign before the company exists, while it is still in organisation. We issue a certificate of the registered seat for banks and counterparties.

Mail is logged and you are notified every business day. The Mail & Phone plan adds 150 scans a month and a landline answered by reception. Our team speaks English, Polish, Ukrainian and Russian, and contracts are in English or Polish.

  • Basic 239 zł net/month
  • Mail & Phone 339 zł
  • 1 month notice on indefinite plans
  • RDST-594

Choosing a registered-address provider

Before you sign with any address provider, check these points. Workin’s answers are in brackets.

Registration

  • Is the address accepted by KRS and CEIDG? (Yes.)
  • Is the provider in the register of trust and company service providers? (Workin: RDST-594.)
  • Can you sign before the company is registered? (Yes, as a company in organisation.)

Mail

  • How often are you notified? (Every business day.)
  • What does scanning cost? (2 zł net per letter on Basic; 150 a month included on Mail & Phone.)
  • How long is mail kept? (Items 180 days, originals 6 months.)

Contract

  • Minimum term and notice. (12 months, or an indefinite plan with one month’s notice.)
  • Deposit. (Two months’ fee, refunded at the end.)
  • Meeting rooms when you need them. (10% off rooms, hourly offices and hot desks.)

Questions about registering a company in Poland

How much does it cost to register a company in Poland?

For a limited company registered online through S24: a 250 zł court fee and about 24 zł of PCC tax, plus 5,000 zł of share capital that stays in the company. Through a notary the court fee is 500 zł plus the notary’s fee. Registering a sole trader in CEIDG is free.

Do I need a physical office to register a company in Poland?

No. You need a registered seat and address that the company is entitled to use. A virtual office address is lawful, but the tax office checks at VAT registration that the company really operates and can be contacted.

Can a foreigner register a company in Poland?

Yes. Citizens of the EU, EEA and Switzerland can run any form of business on the same terms as Poles. Non-EU nationals can set up and hold shares in a limited company without a residence title; a sole-trader business requires a residence title that allows it.

How long does company registration take?

On S24 the court should rule within one day of receiving the application. NIP and REGON follow automatically, usually within a few days.

What is e-Doręczenia?

The Polish electronic delivery system for official letters. Companies registered in the KRS from 2025 must have an electronic delivery address from the start.

Can I use Workin’s address before my company is registered?

Yes. You can sign a virtual office contract for a company in organisation, using the deed or S24 data, and we correct the invoice once the NIP is issued.

Workin reception at ul. Senatorska 2
Registering in Warsaw?

Use a Castle Square address from day one

Virtual office plans from 239 zł net a month, accepted by KRS and CEIDG. Sign online with a qualified e-signature or at our reception.